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Concept information

Preferred term

Group taxation  

Type

  • Descriptor

Entry terms

  • Fiscal unity regime
  • Formula apportionment
  • Separate accounting

In other languages

  • German

  • Ergebnisabführung
  • Gewinnabführung
  • Gruppenbesteuerung
  • Organschaft
  • Organträger
  • Verlustübernahme

URI

http://zbw.eu/stw/descriptor/12863-5

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